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The value relevance of R&D expenditure after the adoption of the International Accounting Standards by Italian publicly listed companies
Napoli, Francesco - In: Problems and perspectives in management : PPM ; … 13 (2015) 2, pp. 91-101
Persistent link: https://www.econbiz.de/10011491118
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International Financial Reporting Standards and the value relevance of R&D expenditures : pre and post IFRS analysis
Ali Shah, Syed Zulfiqar; Liang, Shuang; Akbar, Saeed - In: International review of financial analysis 30 (2013), pp. 158-169
Persistent link: https://www.econbiz.de/10010460324
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Research and development expenses under IFRS mandatory implementation : a value relevance approach
Chaibi, Hasna - In: Economic and business review : EBR 20 (2018) 3, pp. 423-437
Persistent link: https://www.econbiz.de/10012268415
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R&D reporting methods and firm value : evidence from China
Wang, Yanni; Fan, Weiguo - In: Chinese management studies : CMS 8 (2014) 3, pp. 375-396
Persistent link: https://www.econbiz.de/10010462870
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Choice of R&D strategy and asymmetric cost behaviour
Ko, Hyesoo; Chung, Yanghon; Woo, Chungwon - In: Technology analysis & strategic management 33 (2021) 9, pp. 1022-1035
Persistent link: https://www.econbiz.de/10012609333
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R&D reporting methods and firm value: evidence from China
Wang, Yanni; Fan, Weiguo - In: Chinese Management Studies 8 (2014) 3, pp. 375-396
Purpose – The purpose of this paper is to investigate how different research and development (R&D) accounting choice (capitalization and expensing) affects the value of the listed companies under the new Chinese Accounting Standards (CAS) background. According to new CAS, R&D expenditure can...
Persistent link: https://www.econbiz.de/10014697618
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Effect of international financial reporting standard (IFRS) adoption on earnings value relevance of quoted Nigerian firms
Odoemelam, Ndubuisi; Okafor, Regina G.; Ofoegbu, N. Grace - In: Cogent Business & Management 6 (2019), pp. 1-22
In this study, we examine the effect of IFRS adoption on the earnings value relevance of quoted Nigerian firms. Using a … sample of 101 firms (1212 firms-year observation) that are quoted on or before 2006, and have adopted IFRS from 2006 to 2017 …, equal to the product of earnings per share (EPS) and IFRS dummy variable, into the basic Ohlson model. The paper uses the …
Persistent link: https://www.econbiz.de/10012117442
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The impact of K-IFRS adoption on the value relevance of accounting information
Ji, Hyunmi - In: Global Business & Finance Review (GBFR) 22 (2017) 2, pp. 90-97
Persistent link: https://www.econbiz.de/10012286629
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The implication of IFRS financial instruments disclosure on value relevance
Alsarayreh, Taleb; Altarawneh, Mohammad Saleh; Eltweri, … - In: Journal of Risk and Financial Management 15 (2022) 10, pp. 1-17
London Stock Exchange from 2007 to 2019. This study focuses on the adoption of IFRS.7 and IAS.32 disclosure standards, in …
Persistent link: https://www.econbiz.de/10014332677
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The effects of mandatory IFRS adoption and conditional conservatism on European bank values
Manganaris, Panayotis; Spathis, Charalambos T.; … - In: Journal of international accounting auditing & taxation 24 (2015), pp. 72-81
Persistent link: https://www.econbiz.de/10011284238